Integrating Environmental, Social and Governance (ESG) into Higher Education: Voices of Accounting Undergraduates

Environmental, Social, and Governance (ESG) provides a framework for assessing business practices and performance on ethical and sustainability issues. Over the past two decades, ESG has gained global prominence and is now embedded across multiple sectors, including education. In higher education, integrating ESG into the curriculum is essential to equip students with a strong understanding of ESG principles and related challenges. This study explores undergraduate accounting students’ perceptions of ESG within higher education. Using a quantitative design, data were collected from 174 respondents through a survey questionnaire. Findings reveal that although ESG elements are present in the academic syllabus, they are not delivered systematically, underscoring the need for deeper integration and clearer curriculum alignment. Student responses across Environmental Awareness, Social Awareness, and Governance and Ethics were generally positive. Governance and Ethics achieved the highest mean score, indicating that students strongly value ethical behaviour and view it as central to ESG implementation in higher education. However, awareness of climate change and its impacts requires greater emphasis. Embedding ESG into curricula can help produce environmentally conscious and socially responsible graduates. Regulators and practitioners also play a vital role in jointly advancing ESG education. Future research should broaden the sample to include research universities and examine ESG relationships more comprehensively. This study contributes to ESG literature in education by highlighting student perspectives on ESG implementation, offering insights for policymakers and universities to strengthen integration and cultivate socially and environmentally responsible graduates prepared for global challenges.